Finance (Local Property Tax) Act 2012 section 120

Collection and recovery of local property tax

Section 120 sets out how the standard income tax collection and recovery procedures apply to local property tax, including exceptions where the tax is being collected through deduction at source.

• The standard tax collection and recovery rules under the Taxes Consolidation Act 1997 apply to local property tax in the same way as they apply to other taxes
• The Collector-General is not required to issue a formal demand for payment where Revenue have directed an employer, the Minister for Social Protection, or the Minister for Agriculture, Food and the Marine to deduct the tax at source
• Revenue may issue a deduction-at-source direction after the local property tax has become due but before it becomes payable for a particular liability date
• The deduction-at-source mechanism covers wages, pensions, social protection payments, and certain agricultural payments owed to the liable person